Break-even analysis can be calculated for any variable in the utility formula. However, the most valuable break-even calculations should be based on the "effect size."

Effect Size

A quantitative measure of the strength of a phenomenon, often used in statistical analysis to determine the magnitude of differences or relationship effects.

Break-even Analysis

An assessment to determine the point at which costs or expenses and revenues are equal, indicating no net loss or gain.

Utility Formula

A mathematical equation used to quantify the overall value or utility of a particular action, decision, or investment in various fields.